**REGISTERED CHARITY NUMBER: 1178195** ## REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025 FOR DANI CHARITABLE TRUST PSJ Alexander & Co Chartered Accountants 1 Doughty Street London WC1N 2PH DANI CHARITABLE TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|9| |Detailed Statement of Financial Activities||10|| DANI CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Charity's objectives are the advancement of health and education, alleviation of poverty and serving humanity. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **Significant activities** In this regard, the Charity continues its support of Hope Foundation, Restart London, Holy Trinity, The Peru Children's Trust and Little Lions. ## **FINANCIAL REVIEW** ## **Financial position** During the period, total income was £23,800 (2024: £25,255) with total expenditure of £14,456 (2024: £16,582), resulting in a surplus of £7,218 (2024: £10,799). This is comprised entirely of general funds. ## **Reserves policy** The Charity maintains a minimum reserve of £500. As at the period end, reserves totalled £38,711 (2024: £31,533). ## **Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis can be found in the accounting policies. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Recruitment and appointment of new trustees** The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** CEO13968 (England and Wales) ## **Registered Charity number** 1178195 ## **Registered office** Unit 11 Lakeview Business Park Claremont Way Hersden Kent CT3 4BF ## **Trustees** Amar Dani Anand Dani Anisha Dani Page 1 DANI CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025 ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Independent Examiner** Vimal Shah FCA PSJ Alexander & Co Chartered Accountants 1 Doughty Street London WC1N 2PH Approved by order of the board of trustees on ............................................. and signed on its behalf by: .............................................................................. Anand Dani - Trustee Page 2 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DANI CHARITABLE TRUST ## **Independent examiner's report to the trustees of Dani Charitable Trust ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th April 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Vimal Shah FCA PSJ Alexander & Co Chartered Accountants 1 Doughty Street London WC1N 2PH Date: ............................................. Page 3 DANI CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025 |||**2025**|2024| |---|---|---|---| |||**Unrestricted**|Total| |||**fund**|funds| ||Notes|**£**|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies|2|**23,800**|25,255| |**EXPENDITURE ON**|||| |**Charitable activities**|3||| |Charitable activity||**16,582**|13,241| |Other||**-**|1,215| |**Total**||**16,582**|14,456| |**NET INCOME**||**7,218**|10,799| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||**31,553**|20,754| |**TOTAL FUNDS CARRIED FORWARD**||**38,771**|31,553| The notes form part of these financial statements Page 4 DANI CHARITABLE TRUST BALANCE SHEET 30TH APRIL 2025 |**2025**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Cash at bank
**38,777**
**CREDITORS**
Amounts falling due within one year
8
**(6)**
**NET CURRENT ASSETS**
**38,771**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**38,771**
**NET ASSETS**
**38,771**
**FUNDS**
9
Unrestricted funds:
General fund
**38,771**
**TOTAL FUNDS**
**38,771**|2024
Total
funds
£
31,557
(4)
31,553
31,553
31,553
31,553
31,553| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006. ## The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Anand Dani - Trustee The notes form part of these financial statements Page 5 DANI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. DONATIONS AND LEGACIES** |||**2025**|2024| |---|---|---|---| |||**£**|£| |Donations||**22,800**|24,255| |Donated services and facilities||**1,000**|1,000| |||**23,800**|25,255| |**CHARITABLE ACTIVITIES COSTS**|||| |||Support|| ||Direct|costs (see|| ||Costs|note 4)|Totals| ||£|£|£| |Charitable activity|**15,317**|**1,265**|**16,582**| ## **3. CHARITABLE ACTIVITIES COSTS** Page 6 continued... DANI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2025 ## **4. SUPPORT COSTS** |**SUPPORT COSTS**||||| |---|---|---|---|---| ||||Governance|| ||Finance|Other|costs|Totals| ||£|£|£|£| |Charitable activity|**194**|**71**|**1,000**|**1,265**| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30th April 2025 nor for the year ended 30th April 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30th April 2025 nor for the year ended 30th April 2024. ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|25,255| |**EXPENDITURE ON**|| |**Charitable activities**|| |Charitable activity|13,241| |Other|1,215| |**Total**|14,456| |**NET INCOME**|10,799| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|20,754| |**TOTAL FUNDS CARRIED FORWARD**|31,553| ## **7. INDEPENDENT EXAMINERS' SERVICES** The Independent Examiners provided their services on an honorary basis and have not charged any fees for the current year. An amount has been shown in the accounts to reflect the value of services donated. continued... Page 7 DANI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2025 ## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---| ||||**2025**|2024| ||||**£**|£| ||Trade creditors||**6**|4| |**9.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1/5/24|in funds|30/4/25| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|**31,553**|**7,218**|**38,771**| ||**TOTAL FUNDS**|**31,553**|**7,218**|**38,771**| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|**23,800**|**(16,582)**|**7,218**| ||**TOTAL FUNDS**|**23,800**|**(16,582)**|**7,218**| ||**Comparatives for movement in funds**|||| ||||Net|| ||||movement|At| |||At 1/5/23|in funds|30/4/24| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|20,754|10,799|31,553| ||**TOTAL FUNDS**|20,754|10,799|31,553| ||Comparative net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|25,255|(14,456)|10,799| ||**TOTAL FUNDS**|25,255|(14,456)|10,799| continued... Page 8 DANI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2025 ## **9. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1/5/23|in funds|30/4/25| ||£|£|£| |**Unrestricted funds**|||| |General fund|20,754|18,017|38,771| |**TOTAL FUNDS**|20,754|18,017|38,771| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|49,055|(31,038)|18,017| |**TOTAL FUNDS**|49,055|(31,038)|18,017| ## **10. RELATED PARTY DISCLOSURES** Donations received: Dani Charitable Trust received £12,000 from Dani Organics UK, £4,800 from East Kent Cartons Ltd and £6,000 from Cotswold Health Products Limited. All of the above companies have directors in common with the Trustees of Dani Charitable Trust. Page 9 DANI CHARITABLE TRUST DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025 ||2025|2024| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**22,800**|24,255| |Donated services and facilities|**1,000**|1,000| ||**23,800**|25,255| |**Total incoming resources**|**23,800**|25,255| |**EXPENDITURE**||| |**Charitable activities**||| |Donations paid|**15,317**|13,241| |**Support costs**||| |**Finance**||| |Bank charges|**194**|159| |**Other**||| |Sundries|**71**|56| |**Governance costs**||| |Accountancy and legal fees|**1,000**|1,000| |Total resources expended|**16,582**|14,456| |**Net income**|**7,218**|10,799| This page does not form part of the statutory financial statements Page 10